Michigan Compiled Laws
281-1967-1-6 - Chapter 6 (206.301...206.341)
Section 206.331 - Filing or Submitting Information as to Income Paid to Others; Filing Copies or Alternate Forms of Federal Tax Return.

Sec. 331.
(1) At the request of the department, every person required by the internal revenue code to file or submit an information return of income paid to others shall, to the extent the information is applicable to residents of this state, at the same time file or submit the information in form and content as may be prescribed to the department.
(2) Every corporation, voluntary association, joint venture, partnership, estate or trust at the request of the department shall file a copy of any tax return or portion of any tax return which has been filed under the internal revenue code. The department may prescribe alternate forms of returns.
History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1975, Act 233, Imd. Eff. Aug. 27, 1975

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Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 206 - Income Tax Act of 1967

Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847)

281-1967-1 - Part 1 (206.1...206.532)

281-1967-1-6 - Chapter 6 (206.301...206.341)

Section 206.301 - Estimated Tax; Installment Payments; Due Dates; Amount; Credit; Payment of Estimated Annual Tax Instead of Quarterly Payments; Filing and Payment by Farmer, Fisherman, or Seafarer; Information Submitted by Bank or Financial Institut...

Section 206.301a - Extension for Filing Annual Return; Waiver of Penalties and Interest During Extension.

Section 206.302 - Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987.

Section 206.311 - Tax Return; Form; Content; Verification; Transmittal; Remittance; Extension, Computation, and Remittance of Estimated Tax Due; Interest; Penalties; Tentative Return; Payment of Estimated Tax; Joint Return; Effect of Filing Copy of F...